The tariff classification of a rubber/plastic woman's sandal from Taiwan.

NY C86673 May 8, 1998 CLA-2-64:RR:NC:TP:347 C86673 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Patrick Doyle Stride Rite 191 Spring Street Lexington, MA 02173 RE: The tariff classification of a rubber/plastic woman's sandal from Taiwan. Dear Mr. Doyle: In your letter dated April 17, 1998, you requested a tariff classification ruling. You have submitted a sample of a woman's rubber/plastic sandal, "Jelly Roll," which you state was produced by placing a PVC sole and heel plates in a mold and injecting PVC to create a one piece sandal. This sandal is not considered to be produced in one piece by molding as the separate sole and heel plates have a separate identity prior to being affixed to the molded upper material. The applicable subheading for the sandal will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear having uppers of over 90% rubber/plastic with rubber and/or plastic outer soles. The rate of duty will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division